{
  "url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003/schedule/paragraph-8.json",
  "legislation": "uksi/2003/2718",
  "legislation_title": "The Petroleum Revenue Tax (Electronic Communications) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/petroleum-revenue-tax-electronic-communications-regulations-2003",
  "path": "schedule/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "A claim by a participator under paragraph 4 of Schedule 8 for the allowance under section 6 of an unrelievable field loss.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 4 was amended by section 147 of and Part 9 of Schedule 29 to the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2718/schedule/paragraph/8",
    "retrieved_at": "2026-10-29T05:46:37.011532+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}